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FLORA v. UNITED STATES

No. 492, October Term, 1957.

362 U.S. 145 (1960)

FLORA v. UNITED STATES.

Supreme Court of United States.

Decided June 16, 1958.

Rehearing granted June 22, 1959.

Reargued November 12, 1959.

Decided March 21, 1960.

Attorney(s) appearing for the Case

Randolph W. Thrower reargued the cause for petitioner. With him on the brief on reargument were A. G. McClintock, William A. Sutherland and George L. Cohen.

Assistant Attorney General Rice reargued the cause for the United States. With him on the brief on reargument were Solicitor General Rankin, Harry Baum and Marvin W. Weinstein.

MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

The question presented is whether a Federal District Court has jurisdiction under 28 U. S. C. § 1346 (a) (1) of a suit by a taxpayer for the refund of income tax payments which did not discharge the entire amount of his assessment.

This is our second consideration of the case. In the 1957 Term, we decided that full payment of the assessment is a jurisdictional prerequisite to suit,

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